Heard learned counsel for the revisionist and the learned Standing Counsel for the State.
This revision has been filed by the assessee under Section 11 of the U.P. Trade Tax Act for the assessment year 1989-90 against the order of the Tribunal dated 27.3.2002. The questions of law referred to are hereunder :-
(i) Whether, on the facts and in the circumstances of the case, the Tribunal had jurisdiction to enhance the tax over and above the tax assessed by the assessing authority ?
(ii) Whether, on the facts and in the circumstances of the case, the appeal of the Commissioner, Trade Tax, under U.P. Trade Tax Act having been allowed, in part only, the Tribunal was bound to fix the tax at an amount lower than fixed by the assessing authority ?"
(iii) Whether, on the facts and in the circumstances of the case, the disclosed sales were liable to be accepted ?
(iv) Whether, on the facts and in the circumstances of the case, the turnover estimated by the Tribunal is based upon any relevant material ?
(v) Whether, on the facts and circumstances of the case, the estimate of the turnover was excessive and arbitrary ?
In view of decision of this Court in the case of M/s Hari Prasad, Gorakhpur vs. Commissioner of Trade Tax, U.P., 1995 UPTC 215 and the decision of this Court in the case of M/s G.D. Steels and Gases (Pvt.) Ltd. vs. Commissioner of Trade Tax, U.P., 1999 UPTC 35, this matter is remanded to the Tribunal to decide in accordance with the dictum of the above two cases.
The order passed by the Tribunal is set aside. The matter of remand may be decided within a period of three months from the date of the production of a certified copy of this order. This matter may be placed before the authority within the next three weeks.
This revision is disposed of.
Order Date :- 19.1.2010 AKJ